Ourpets (OPCO) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	Apr. 17, 2015
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Entity Registrant Name	OURPETS CO
Entity Central Index Key	1094139
Current Fiscal Year End Date	-19
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		17,559,369

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$89,804	$192,448
Accounts receivable - trade, less allowance for doubtful accounts of $37,824 and $39,539	2,862,296	3,116,448
Inventories net of reserve	6,915,635	6,894,115
Prepaid expenses	579,279	478,593
Total current assets	10,447,014	10,681,604
PROPERTY AND EQUIPMENT
Computers and office equipment	945,869	883,163
Warehouse equipment	578,871	567,816
Leasehold improvements	283,606	276,952
Tooling	3,988,049	3,885,401
Construction in progress	145,736	157,031
Total	5,942,131	5,770,363
Less accumulated depreciation	4,152,698	4,000,815
Net property and equipment	1,789,433	1,769,548
OTHER ASSETS
Amortizable Intangible Assets, less amortization of $437,443 and $417,349	376,861	384,063
Intangible Assets	461,000	461,000
Goodwill	67,511	67,511
Deposits and other assets	18,003	18,003
Total other assets	923,375	930,577
Total assets	13,159,822	13,381,729
CURRENT LIABILITIES
Current maturities of long-term debt	561,017	601,632
Accounts payable - trade	1,695,222	1,489,982
Other accrued expenses	525,986	565,491
Total current liabilities	2,782,225	2,657,105
LONG-TERM LIABILITIES
Long-term debt - less current portion above	97,882	119,780
Revolving Line of Credit	2,336,032	2,862,032
Deferred Income Taxes	262,730	281,651
Total long term liabilities	2,696,644	3,263,463
Total liabilities	5,478,869	5,920,568
STOCKHOLDERS' EQUITY
COMMON STOCK, No par value; 50,000,000 shares authorized, 17,556,169 and 17,553,007 shares issued and outstanding at March 31, 2015 and December 31, 2014 respectively	5,031,766	5,031,766
PAID-IN CAPITAL	59,307	53,307
ACCUMULATED EARNINGS	1,144,718	930,926
Total stockholders' equity	7,680,953	7,461,161
Total liabilities and stockholders' equity	13,159,822	13,381,729
Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
CONVERTIBLE PREFERRED STOCK	579,850	579,850
Series 2009 Preferred Stock [Member]
STOCKHOLDERS' EQUITY
CONVERTIBLE PREFERRED STOCK	$865,312	$865,312

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Accounts receivable - trade, allowance for doubtful accounts	$37,824	$39,539
Amortization	$437,443	$417,349
COMMON STOCK, par value per share	$0	$0
COMMON STOCK, shares authorized	50,000,000	50,000,000
COMMON STOCK, shares issued	17,556,169	17,553,007
COMMON STOCK, shares outstanding	17,556,169	17,553,007
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
CONVERTIBLE PREFERRED STOCK, par or stated value per share	$0	$0
CONVERTIBLE PREFERRED STOCK, convertible into Common stock for each preferred stock rate	10	10
CONVERTIBLE PREFERRED STOCK, shares authorized	5,000,000	5,000,000
CONVERTIBLE PREFERRED STOCK, shares issued	63,500	63,500
CONVERTIBLE PREFERRED STOCK, shares outstanding	63,500	63,500
Series 2009 Preferred Stock [Member]
Class of Stock [Line Items]
CONVERTIBLE PREFERRED STOCK, par or stated value per share	$0	$0
CONVERTIBLE PREFERRED STOCK, convertible into Common stock for each preferred stock rate	10	10
CONVERTIBLE PREFERRED STOCK, shares authorized	175,000	175,000
CONVERTIBLE PREFERRED STOCK, shares issued	123,616	123,616
CONVERTIBLE PREFERRED STOCK, shares outstanding	123,616	123,616

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
Net revenue	$5,597,322	$5,214,471
Cost of goods sold	3,902,977	3,660,570
Gross profit on sales	1,694,345	1,553,901
Selling, general and administrative expenses	1,338,032	1,312,965
Income from operations	356,313	240,936
Other (income) and expense, net	-4,723	-10,430
Interest expense	24,507	35,839
Income before income taxes	336,529	215,527
Income tax expense	122,737	81,100
Net income	$213,792	$134,427
Basic and Diluted Earnings Per Common Share After Dividend Requirements For Preferred Stock:
Net Income	$0.01	$0.01
Weighted average number of common shares outstanding used to calculate basic earnings per share	17,553,077	16,695,076
Weighted average number of common and equivalent shares outstanding used to calculate diluted earnings per share	19,267,328	18,297,349

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Total	Preferred Stock [Member]	Series 2009 Preferred Stock [Member]	Common Stock [Member]	Paid-In Capital [Member]	Accumulated Earnings (Deficit) [Member]
Balance at Dec. 31, 2014	$7,461,161	$579,850	$865,312	$5,031,766	$53,307	$930,926
Balance, shares at Dec. 31, 2014		63,500	123,616	17,553,007
Common Stock issued upon exercise of stock options
Common Stock issued upon exercise of stock options, shares				3,162
Net income	213,792					213,792
Stock-Based compensation expense	6,000				6,000
Balance at Mar. 31, 2015	$7,680,953	$579,850	$865,312	$5,031,766	$59,307	$1,144,718
Balance, shares at Mar. 31, 2015		63,500	123,616	17,556,169

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$213,792	$134,427
Adjustments to reconcile net income to net cash provided by operating activities:
Loss on Fixed Assets Written Off	6,638
Depreciation expense	151,880	133,685
Amortization expense	20,094	18,710
Stock option expense	6,000	3,000
Warrant expense		3,000
(Increase) decrease in assets:
Accounts receivable - trade	254,152	160,827
Inventories	-21,520	-1,045,574
Prepaid expenses	-100,686	-137,323
Amortizable Intangible Asset Additions	-12,890	-10,233
Increase (decrease) in liabilities:
Accounts payable - trade	205,240	927,813
Accrued expenses	-39,505	-353,572
Deferred tax liabilities	-18,921	-13,348
Net cash provided by (used in) operating activities	664,274	-178,588
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of property and equipment	-178,405	-233,200
Net cash used in investing activities	-178,405	-233,200
CASH FLOWS FROM FINANCING ACTIVITIES
Principal payments on long-term debt	-62,513	-136,537
Net borrowing (payment) on bank line of credit	-526,000	582,000
Net cash provided by (used in) in financing activities	-588,513	445,463
Net increase (decrease) in cash	-102,644	33,675
CASH AT BEGINNING OF PERIOD	192,448	57,975
CASH AT END OF PERIOD	89,804	91,650
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid	19,305	31,236
Income taxes paid	66,500	150,000
SUPPLEMENTAL DISCLOSURE OF NON CASH TRANSACTIONS
Non cash exercise of stock options	$2,466	$49,730

ORGANIZATION_AND_NATURE_OF_OPE

ORGANIZATION AND NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2015
ORGANIZATION AND NATURE OF OPERATIONS [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	ORGANIZATION AND NATURE OF OPERATIONS
	The management of OurPet's Company originally founded Napro, Inc. (“Napro”), an Ohio corporation, in 1985 as an enterprise for launching new ventures and acquiring companies in various lines of business. In February 1996, Napro formed a wholly-owned Ohio subsidiary, Virtu Company (“Virtu”), to market proprietary products to the retail pet business under the OurPet's label. Napro then changed its name to OurPet's Company effective March 19, 1998.

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
BASIS OF PRESENTATION [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION
	OurPet's Company (“OurPet's” or the “Company”) follows accounting standards set by the Financial Accounting Standards Board (“FASB”). FASB sets generally accepted accounting principles to ensure the consistent reporting of the financial condition, results of operations, and cash flows. The accompanying unaudited condensed consolidated financial statements for the three month periods ended March 31, 2015 and March 31, 2014 have been prepared in accordance with such generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q, including the requirements of Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by United States generally accepted accounting principles for complete financial statements. They include the accounts of OurPet's and its wholly-owned subsidiaries (collectively, the “Company”), Virtu and SMP Company, Incorporated. The December 31, 2014 Condensed Consolidated Balance Sheet information contained in this Form 10-Q was derived from the 2014 audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America for an annual report. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the interim periods presented have been included. All intercompany transactions have been eliminated. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes for the fiscal year ended December 31, 2014, that are included in the Company's Form 10-K filed with the Securities and Exchange Commission on March 31, 2015. Operating results for the three months ended March 31, 2015 are not necessarily indicative of the results that may be expected for future fiscal periods.

USE_OF_ESTIMATES

USE OF ESTIMATES	3 Months Ended
	Mar. 31, 2015
USE OF ESTIMATES [Abstract]
USE OF ESTIMATES	USE OF ESTIMATES
	The preparation of condensed consolidated financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2015
INVENTORIES [Abstract]
INVENTORIES	INVENTORIES
	Inventories are carried at the lower of cost, first-in, first-out method, or market. All inventories are pledged as collateral for bank loans. Inventories at March 31, 2015 and March 31, 2014 consist of:
		2015			2014
	Finished goods	$	5,672,827		$	5,673,078
	Components, packaging and work in process		1,420,073			1,384,606
	Inventory reserve		(177,265	)		(135,386	)
	Total	$	6,915,635		$	6,922,298
	During the three months ended March 31, 2015, the Company recorded additional inventory reserve charges of $55,985.
	Changes to the inventory reserve during 2015 and 2014 are shown below:
		2015			2014
	Beginning balance	$	159,076		$	134,989
	Increases to reserve		55,985			25,733
	Write offs against reserve		(37,796	)		(25,336	)
	Ending balance	$	177,265		$	135,386
	During 2015 and 2014, monthly accruals were and continue to be made to account for obsolete and excess inventory. Quarterly reviews are also performed to determine if additional end of quarter adjustments are needed. It was determined that no additional adjustment was needed for the end of the first quarter of 2015.
	The Company will continue its policy of regularly reviewing inventory quantities on hand based on related service levels and functionality. Carrying cost will be reduced to net realizable value for inventories in which their cost exceeds their utility due to changes in marketing and sales strategies, obsolescence, changes in price levels, or other causes. Furthermore, if future demand or market conditions for the Company's products are less favorable than forecasted or if unforeseen technological changes negatively impact the utility of certain products or component inventory, the Company may be required to record additional inventory reserves, which would negatively affect its results of operations in the period when the inventory reserve adjustments are recorded. Once established, write downs of inventories are considered permanent adjustments to the cost basis of the obsolete or excess inventories.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	3 Months Ended
	Mar. 31, 2015
ACCOUNTS RECEIVABLE [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE
	Accounts receivable have been adjusted for all known uncollectible accounts. An allowance for possible bad debts was established on March 31, 2015 and December 31, 2014 in the amounts of $37,824 and $39,539, respectively. Management reviews accounts receivable on a regular basis, based on contracted terms and how recently payments have been received, to determine if any such amounts will potentially be uncollected. After all attempts to collect a receivable have failed, the receivable is written off. The Company holds a credit risk insurance policy that covers most of its International customers.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS
	We lease a 64,000 square foot production, warehouse, and office facility in Fairport Harbor, Ohio and a 26,000 square foot production, warehouse, and office facility in Mentor, Ohio from a related entity, Senk Properties LLC (“Senk Properties”). Senk Properties is a limited liability company owned by Dr. Steven Tsengas, Konstantine S. Tsengas, Nicholas S. Tsengas, and Evangelia S. Tsengas. Dr. Tsengas is our Chairman, Chief Executive Officer, a director and a major stockholder of the Company. Konstantine Tsengas is our Vice President and Secretary, as well as a stockholder. Nicholas Tsengas and Evangelia Tsengas are both stockholders of the Company.
	We first entered into a ten year lease with Senk Properties upon completion of the 36,000 square foot warehouse expansion in Fairport Harbor, Ohio on June 1, 2007. We renegotiated this lease in 2012 to lower the monthly payments. The revised lease was effective September 1, 2012, and is for a period of ten and one-half years. The monthly rental rate schedule is: $27,250 per month for the first two years; $29,013 per month for the next two years; $30,827 for the next three years; $32,587 for the next two years; and, lastly, $34,347 for the final eighteen months, all plus real estate taxes and insurance. As of the end of the first quarter of 2015, we are in the third year of the lease and are currently paying the monthly rental rate of $29,013. We have the option to extend the lease for an additional ten years at a rental rate to be mutually agreed upon.
	In 2011, we decided to replace our Hagerstown, Maryland facility, which housed the Cosmic Pet operations until its lease expired in July of 2012, with a local facility. This decision led us to enter into a second lease with Senk Properties for the facility in Mentor, Ohio on December 30, 2011. Payments for this lease started on January 1, 2012, and are due on the first day of each month. The monthly rental rate schedule is: $8,542 for the first two years; $9,083 for the next two years; $9,732 for the next two years; $10,056 for the next year; $10,597 for the next two years; and $10,813 for the last year, all plus real estate taxes and insurance. As of the end of the first quarter of 2015, we are in the fourth year of the lease and are currently paying the monthly rental rate of $9,083. We have the option to extend the lease for an additional ten years at a rental rate to be mutually agreed upon.
	Lease expenses resulting from the foregoing agreements were $120,948 for the three months ended March 31, 2015.
	On January 15, 2007 and November 25, 2008, the Company entered into agreements with Nottingham-Spirk Design Associates, Inc. (“NSDA”). One of the principals of NSDA is John W. Spirk, Jr., a member of the Company's Board of Directors and a shareholder.  Also, NSDA indirectly owns shares of the Company through its ownership in Pet Zone Products, Ltd., a significant shareholder of the Company.  The agreements address the invoicing and payment of NSDA's fees and expenses related to the development of certain products on behalf of the Company.
	The Company has been invoiced $781,061 by NSDA of which $460,496 has been paid in cash, $50,000 paid with 50,454 shares of the Company's Common Stock and the remaining balance of $270,565 deferred. The balance of the deferred payments is payable as a fee based upon sales of certain products beginning January 1, 2009.  As of March 31, 2015, the fee accrued to date was $8,805.
	On November 8, 2012, the Company received $350,000 in funds and issued $350,000 of subordinated notes to four parties, two of which are affiliated with OurPet's. Senk Properties, LLC loaned $50,000 and Pet Zone Products, Ltd. loaned $100,000 of the $350,000. The notes have a three year term, accrue interest at a variable rate of prime plus three percent (currently 6.25%), and are payable with accrued interest on November 8, 2015. In connection with these new notes, the Company also issued 350,000 warrants to the loan participants at a ratio of one warrant for each one dollar of funds loaned. The warrants vested immediately, have an exercise price of $.50 per share, and have a five year term expiring on November 8, 2017. Subsequent to their issuance, the warrants were adjusted to 352,670 warrants exercisable at $.4962 per share in accordance with the warrants anti-dilution provisions.

REVENUE_RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2015
REVENUE RECOGNITION [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION
	With respect to revenue from product sales, revenue is recognized only upon shipment of products to customers. The Company derives its revenues from the sale of proprietary pet products under the OurPet's®, PetZone®, SmartScoop®, EcoPure Naturals®, Play-N-Squeak®, Durapet®, Flappy®, Go! Cat! Go®!, Eat®, Smarter Toys®, Clipnosis®, and Cosmic Pet™ brand names. Net revenue is comprised of gross sales less discounts given to distributors, returns and allowances.
	For the three months ended March 31, 2015, 28.3% of the Company's net revenue was derived from one major customer. Revenue generated from this customer amounted to $1,585,472.
	For the three months ended March 31, 2014, 27.2% of the Company's net revenue was derived from one major customer. Revenue generated from this customer amounted to $1,417,388.

STOCK_OPTIONS

STOCK OPTIONS	3 Months Ended
	Mar. 31, 2015
STOCK OPTIONS [Abstract]
STOCK OPTIONS	STOCK OPTIONS
	“Share-Based Payment” standards require the grant-date value of all share-based payment awards that are expected to vest, including employee share options, to be recognized as employee compensation expense over the requisite service period. The Company adopted the modified prospective transition method on January 1, 2006. Under this transition method, the Company (1) did not restate any prior periods and (2) is recognizing compensation expense for all share-based payment awards that were outstanding, but not yet vested, as of January 1, 2006, based upon the same estimated grant-date fair values and service periods used to prepare the pro-forma disclosures. The amount of compensation expense recognized in 2015 and 2014 as a result of stock options was $6,000 and $3,000, respectively.
	On February 13, 2012, the Board of Directors, by unanimous written consent, approved a second amendment to the 2008 Stock Option Plan (the “Plan”) whereby the maximum number of shares reserved and available for issuance under the Plan was increased by 750,000, from 1,000,000 to 1,750,000 shares. The amendment was approved at the 2012 Annual Meeting of Shareholders held on May 25, 2012.

NET_INCOME_PER_COMMON_SHARE

NET INCOME PER COMMON SHARE	3 Months Ended
	Mar. 31, 2015
NET INCOME PER COMMON SHARE [Abstract]
NET INCOME PER COMMON SHARE	NET INCOME PER COMMON SHARE
	Basic and diluted net income per common share is based on the net income attributable to common stockholders after preferred stock dividend requirements for the period, divided by the weighted average number of common and equivalent dilutive shares outstanding during the period. Potential common shares whose effect would be anti-dilutive have not been included. As of March 31, 2015, common shares that are or could be potentially dilutive include 600,709 stock options at exercise prices from $0.41 to $1.27 a share, 1,099,301 warrants to purchase common stock at exercise prices from $0.42 to $0.98 a share, 635,000 shares underlying our original series of preferred stock at a conversion rate of $1.00 per share and 1,236,160 shares underlying a second Series 2009 Preferred Stock at a conversion rate of $.70 per share. As of March 31, 2014, common shares that are or could be potentially dilutive include 1,346,875 stock options at exercise prices from $0.27 to $1.27 a share, 1,483,334 warrants to purchase common stock at exercise prices from $0.42 to $0.98 a share, 635,000 shares underlying our original series of preferred stock at a conversion rate of $1.00 per share, and 1,236,160 shares underlying a second Series 2009 Preferred Stock at a conversion rate of $.70 per share.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
INCOME TAXES [Abstract]
INCOME TAXES	INCOME TAXES
	During the first quarter of 2015, the Company reduced its deferred tax liabilities by approximately $19,000, from $281,651 to $262,730, for adjustments related to the accelerated deductibility of various Section 179 properties. The estimated federal income tax expense payable for the quarter ended March 31, 2015 is $133,320. The estimated local income tax expense payable for the quarter ended March 31, 2015 is $7,842. The Company adjusted its income tax accrual accounts accordingly.
	During the first quarter of 2014, the Company reduced its deferred tax liabilities by approximately $13,000 from $245,775 to $232,427 for adjustments related to the accelerated deductibility of various Section 179 properties. The estimated federal income tax expense payable for the quarter ended March 31, 2014 was $61,426. The estimated local income tax expense payable for the quarter ended March 31, 2014 was $3,961. The Company adjusted its income tax accrual accounts accordingly.
	The Company follows provisions of uncertain tax positions as addressed in FASB Accounting Standards Codification 740-10-65-1. Based on management's evaluation, the Company has no position at March 31, 2015 or December 31, 2014 for which there is uncertainty about deductibility. The Company is no longer subject to U.S. Federal and state income tax examinations by taxing authorities for years before December 31, 2012.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2015
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS
	Fair value estimates discussed herein are based on certain market assumptions and pertinent information available to management as of December 31, 2014 and March 31, 2015. A fair value hierarchy that prioritizes the inputs used to measure fair value and requires fair value measurements to be categorized based on the observability of those inputs has been established by the applicable accounting guidance. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 inputs) and the lowest priority to unobservable inputs (Level 3 inputs). The respective carrying value of certain balance sheet financial instruments approximate their fair values and are classified within level 1 of the fair value hierarchy. These financial instruments include cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses. The fair value of the Company's long-term debt is estimated based upon the quoted market prices for the same or similar issues or on the current rates offered to the Company for debt of the same remaining maturities. The carrying value approximates the fair value of the debt.

PROFESSIONAL_EMPLOYER_ORGANIZA

PROFESSIONAL EMPLOYER ORGANIZATION	3 Months Ended
	Mar. 31, 2015
PROFESSIONAL EMPLOYER ORGANIZATION [Abstract]
PROFESSIONAL EMPLOYER ORGANIZATION	PROFESSIONAL EMPLOYER ORGANIZATION-
	In early January 2014, the Company contracted with a Professional Employer Organization (PEO) which co-employs the company's employees.  The PEO and the Company share and allocate responsibilities and liabilities.  The PEO assumes much of the responsibility and liability for the business of employment such as risk management, human resources (HR) management, benefits administration, workers compensation, payroll and payroll tax compliance.  The Company retains the responsibility for the hiring, firing and managing its employees and operations.   The purpose of the Company's contracting with a PEO was to strengthen the Company's HR functions and provide its employees with a wider range of benefits at more affordable prices.  The contractual arrangement can be terminated with a 30 day notice by either party.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS
	The Company has performed an evaluation of subsequent events and noted the following:
	On April 3, 2015, the Company closed on its purchase of various assets from Molor Products.   The assets purchased complement the OurPet's product line and include molds/tooling and all patent/trademark rights for the full size and mini Food ‘N' Fountain deluxe cat and dog bowls, the Cat buffet, the EZ Store raised Dog single bowl “Store N Feed” type product and other pet bowls currently sold under the Festiva® brand. As part of the asset purchase, the Company negotiated a long-term note payable to Molor Products in the amount of $85,000 to be paid down based on a 3% royalty of products sales over the next five years. If the note is not paid off, the assets revert back to Molor.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2015
RECENT ACCOUNTING PRONOUNCEMENTS [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS
	In April 2014, Financial Accounting Standards Board (“FASB”) issued an accounting standards update providing new guidance on the requirements for reporting a discontinued operation. The standards update defines a discontinued operation as (1) a component of an entity or a group of components of an entity, or a business, that has been disposed of by sale, or other than by sale, or is classified as held for sale that represents a strategic shift that has, or will have, a major effect on an entity's operations and financial results or (2) an acquired business that is classified as held for sale on the date of the acquisition. The standards update allows companies to have significant continuing involvement and continuing cash flows with the discontinued operations. Additional disclosures are also required for discontinued operations and individually material disposal transactions that do not meet the definition of a discontinued operation. The standards update is effective for fiscal years beginning after December 15, 2014. We adopt this standards update, as required, beginning with the first quarter of 2015. The adoption of this standard did not have a material impact on our consolidated financial statements.
	In June 2014, the FASB issued an Accounting Standards Update (“ASU”) related to stock compensation. The new standard requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the periods for which the requisite service has already been rendered. The amendments in this ASU will be effective for us beginning the first interim period during 2016 and can be applied either prospectively or retrospectively to all awards outstanding as of the beginning of the earliest annual period presented as an adjustment to opening retained earnings. Early adoption is permitted. We are evaluating the impact of adoption of this ASU on our financial condition, results of operations and cash flows.
	In May 2014, the FASB issued an accounting standards update with new guidance on recognizing revenue from contracts with customers. The standards update outlines a single comprehensive model for entities to utilize to recognize revenue when it transfers goods or services to customers in an amount that reflects the consideration that will be received in exchange for the goods and services. Additional disclosures will also be required to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The standards update is effective for fiscal years beginning after December 15, 2017, which has been delayed from the original effective date of December 15, 2016. Early adoption is permitted as of the original effective date. We are currently evaluating the impact of adopting this standards update on our consolidated financial statements.
	In August 2014, the FASB issued ASU No. 2014-15, “Disclosures of Uncertainties About an Entity's Ability to Continue as a Going Concern.” The new standard provides guidance around management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted. The Company does not expect that this guidance will have a material impact on its financial position, results of operations or cash flows.
	In January 2015, the FASB issued ASU No. 2015-01, Income Statement - Extraordinary and Unusual Items. ASU 2015-01 will eliminate from U.S. GAAP the concept of extraordinary items and will no longer require an entity to separately classify, present, and disclose extraordinary events and transactions. ASU 2015-01 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, and early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Company does not believe the adoption of this guidance will have a material impact on its consolidated financial statements or related footnote disclosures.
	In February 2015, the FASB issued ASU 2015-02, “Consolidation: Amendments to the Consolidation Analysis.” This standard update is intended to improve targeted areas of consolidation guidance for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. This ASU simplifies consolidation accounting by reducing the number of consolidation models and improves current U.S. GAAP by (1) placing more emphasis on risk of loss when determining a controlling financial interest; (2) reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity; and (3) changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or variable interest entities. The amendments in this ASU are effective for reporting periods beginning after December 15, 2015, with early adoption permitted. Entities can transition to the standard either retrospectively or as a cumulative effect adjustment as of the date of adoption. The adoption of ASU 2015-02 is not expected to have an impact on our consolidated financial statements.
	In April 2015, a new accounting standard was issued that amends the presentation for debt issuance costs. Upon adoption, such costs shall be presented on our consolidated balance sheets as a direct deduction from the carrying amount of the related debt liability and not as a deferred charge presented in Other Assets on our consolidated balance sheets. This new standard will be effective for interim and annual periods beginning on January 1, 2016, and is required to be retrospectively adopted. Adoption of this new standard is not expected to have a material impact on our consolidated balance sheets or related disclosures.

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2015
INVENTORIES [Abstract]
Schedule of Inventories		2015			2014
	Finished goods	$	5,672,827		$	5,673,078
	Components, packaging and work in process		1,420,073			1,384,606
	Inventory reserve		(177,265	)		(135,386	)
	Total	$	6,915,635		$	6,922,298
Schedule of Changes to Inventory Reserves		2015			2014
	Beginning balance	$	159,076		$	134,989
	Increases to reserve		55,985			25,733
	Write offs against reserve		(37,796	)		(25,336	)
	Ending balance	$	177,265		$	135,386

INVENTORIES_Schedule_of_Invent

INVENTORIES (Schedule of Inventories) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
INVENTORIES [Abstract]
Finished goods	$5,672,827		$5,673,078
Components, packaging and work in process	1,420,073		1,384,606
Inventory reserve	-177,265	-159,076	-135,386	-134,989
Total	$6,915,635	$6,894,115	$6,922,298

INVENTORIES_Schedule_of_Change

INVENTORIES (Schedule of Changes to Inventory Reserve) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
INVENTORIES [Abstract]
Beginning balance	$159,076	$134,989
Increases to Reserve	55,985	25,733
Write offs against reserve	-37,796	-25,336
Ending balance	$177,265	$135,386

ACCOUNTS_RECEIVABLE_Details

ACCOUNTS RECEIVABLE (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
ACCOUNTS RECEIVABLE [Abstract]
Accounts receivable - trade, allowance for doubtful accounts	$37,824	$39,539

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Related Party Transaction [Line Items]
Lease expense	$120,948
SENK Properties, First Lease Agreement [Member]
Related Party Transaction [Line Items]
Current monthly rental	29,013
Lease term	10 years
Leased property	36,000
Lease extension period	10 years
SENK Properties, First Lease Agreement [Member] | Year 1 [Member]
Related Party Transaction [Line Items]
Current monthly rental	27,250
SENK Properties, First Lease Agreement [Member] | Year 2 [Member]
Related Party Transaction [Line Items]
Current monthly rental	27,250
SENK Properties, First Lease Agreement [Member] | Year 3 [Member]
Related Party Transaction [Line Items]
Current monthly rental	29,013
SENK Properties, First Lease Agreement [Member] | Year 4 [Member]
Related Party Transaction [Line Items]
Current monthly rental	29,013
SENK Properties, First Lease Agreement [Member] | Year 5 [Member]
Related Party Transaction [Line Items]
Current monthly rental	30,827
SENK Properties, First Lease Agreement [Member] | Year 6 [Member]
Related Party Transaction [Line Items]
Current monthly rental	30,827
SENK Properties, First Lease Agreement [Member] | Year 7 [Member]
Related Party Transaction [Line Items]
Current monthly rental	30,827
SENK Properties, First Lease Agreement [Member] | Year 8 [Member]
Related Party Transaction [Line Items]
Current monthly rental	32,587
SENK Properties, First Lease Agreement [Member] | Year 9 [Member]
Related Party Transaction [Line Items]
Current monthly rental	32,587
SENK Properties, First Lease Agreement [Member] | Thereafter [Member]
Related Party Transaction [Line Items]
Current monthly rental	34,347
SENK Properties, Second Lease Agreement [Member]
Related Party Transaction [Line Items]
Current monthly rental	9,083
Leased property	26,000
Lease extension period	10 years
Lease agreement date	30-Dec-11
SENK Properties, Second Lease Agreement [Member] | Year 1 [Member]
Related Party Transaction [Line Items]
Current monthly rental	8,542
SENK Properties, Second Lease Agreement [Member] | Year 2 [Member]
Related Party Transaction [Line Items]
Current monthly rental	8,542
SENK Properties, Second Lease Agreement [Member] | Year 3 [Member]
Related Party Transaction [Line Items]
Current monthly rental	9,083
SENK Properties, Second Lease Agreement [Member] | Year 4 [Member]
Related Party Transaction [Line Items]
Current monthly rental	9,083
SENK Properties, Second Lease Agreement [Member] | Year 5 [Member]
Related Party Transaction [Line Items]
Current monthly rental	9,732
SENK Properties, Second Lease Agreement [Member] | Year 6 [Member]
Related Party Transaction [Line Items]
Current monthly rental	9,732
SENK Properties, Second Lease Agreement [Member] | Year 7 [Member]
Related Party Transaction [Line Items]
Current monthly rental	10,056
SENK Properties, Second Lease Agreement [Member] | Year 8 [Member]
Related Party Transaction [Line Items]
Current monthly rental	10,597
SENK Properties, Second Lease Agreement [Member] | Year 9 [Member]
Related Party Transaction [Line Items]
Current monthly rental	10,597
SENK Properties, Second Lease Agreement [Member] | Year 10 [Member]
Related Party Transaction [Line Items]
Current monthly rental	10,813
NSDA [Member]
Related Party Transaction [Line Items]
Amount of transaction	781,061
Payments to supplier	460,496
Value of stock issued	50,000
Shares issued for services	50,454
Accrued balance to related party	270,565
Fees accrued	8,805
Notes payable [Member]
Related Party Transaction [Line Items]
Subordinated notes	350,000
Term	3 years
Spread over prime	3.00%
Notes, stated interest rate	6.25%
Notes maturity date	8-Nov-15
Warrants issued	350,000
Exercise Price	$0.50
Notes payable [Member] | SENK Properties, First Lease Agreement [Member]
Related Party Transaction [Line Items]
Subordinated notes	50,000
Notes payable [Member] | Pet Zone Products, Ltd. [Member]
Related Party Transaction [Line Items]
Subordinated notes	$100,000
Notes payable [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Warrants issued	352,670
Exercise Price	$0.50

REVENUE_RECOGNITION_Details

REVENUE RECOGNITION (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
	Customers	Customers
Revenue from External Customer [Line Items]
Number of major customers	1	1
Major Customer One [Member]
Revenue from External Customer [Line Items]
Percentage of revenue from major customer	28.30%	27.20%
Revenue	1,585,472	1,417,388

STOCK_OPTIONS_Details

STOCK OPTIONS (Details) (USD $)	0 Months Ended	3 Months Ended
	Feb. 13, 2012	Mar. 31, 2015	Mar. 31, 2014	25-May-12	Dec. 31, 2011
STOCK OPTIONS [Abstract]
Stock option compensation expense		$6,000	$3,000
Additional Number of shares reserved and available for issuance under stock option plan	750,000
Number of shares reserved and available for issuance under stock option plan				1,750,000	1,000,000

NET_INCOME_PER_COMMON_SHARE_De

NET INCOME PER COMMON SHARE (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive stock options	600,709	1,346,875
Potentially dilutive options, minimum exercise price	$0.41	$0.27
Potentially dilutive options, maximum exercise price	$1.27	$1.27
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive stock options	1,099,301	1,483,334
Potentially dilutive options, minimum exercise price	$0.42	$0.42
Potentially dilutive options, maximum exercise price	$0.98	$0.98
Original Series of Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares not included in computation of diluted earning per share	635,000	635,000
Preferred stock, conversion rate	$1	$1
Second Series 2009 Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares not included in computation of diluted earning per share	1,236,160	1,236,160
Preferred stock, conversion rate	$0.70	$0.70

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]
Increase (decrease) in deferred tax liabilities	($18,921)	($13,348)
Deferred tax liabilities	262,730	232,427	281,651	245,775
Federal income tax expense payable	133,320	61,426
Local income tax expense payable	$7,842	$3,961

PROFESSIONAL_EMPLOYER_ORGANIZA1

PROFESSIONAL EMPLOYER ORGANIZATION (Details)	3 Months Ended
	Mar. 31, 2015
PROFESSIONAL EMPLOYER ORGANIZATION [Abstract]
Notice Period to Terminate Contractual Arrangement	30 days

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event [Member], Long-term note payable to Molor Products [Member], USD $)	Apr. 03, 2015
Subsequent Event [Member] | Long-term note payable to Molor Products [Member]
Subsequent Event [Line Items]
Debt instrument, carrying amount	$85,000
Royalty percentage, product sales	3.00%